乡村振兴背景下农村会计工作的不足与对策

Deficiencies and Countermeasures of Rural Accounting Under the Background of Rural Revitalization

随着经济的发展,农村地区的经济趋向复杂化和多元化,然而农村会计却越来越难以适应日益复杂的经济环境,亟需做出改变。在乡村振兴战略提出之后,农村地区受到了越来越多来自社会各界的关注。文章重点从主体地位、会计制度、监督管理、人才培养及信息化建设5个方面分析农村会计的现存问题,进而提出针对性的建议,以期加快农村地区的会计建设,使其更好地提供与经济水平相适应的会计服务,为实现乡村振兴战略提供动力。

With the development of economy,the economy in rural areas tends to be more complicated and diversified,but the rural accounting is more and more difficult to adapt to the increasingly complex economic environment.It needs to make changes.After the rural revitalization strategy was put forward,more and more attention has been paid to rural areas from all walks of life.This paper focuses on five aspects,such as the principal status,accounting system,supervision and management,personnel training and information construction.It analyzes the existing problems of rural accounting,and puts forward specific suggestions,in order to speed up the construction of rural accounting and make it better to provide accounting services commensurate with the economic level.It also expects to provide the momentum for realizing the rural revitalization strategy.